# Match Filters 1.0

## Candidate Recommendation 28 March 2008

Copyright ©2008 XBRL International Inc., All Rights Reserved.

This version:
  <http://www.xbrl.org/Specification/matchFilters/CR-2008-03-28/matchFilters-CR-2008-03-28.html>
Editors:
  Phillip Engel, Morgan Stanley <phillip.engel@morganstanley.com>
  Herm Fischer, UBMatrix / Mark V Systems <fischer@markv.com>
  Victor Morilla, Banco de España <victor.morilla@bde.es>
  Jim Richards, JDR & Associates <jdrassoc@iinet.net.au>
  Geoff Shuetrim, Galexy <geoff@galexy.net>
  David vun Kannon, PricewaterhouseCoopers LLP <david.k.vunkannon@us.pwc.com>
  Hugh Wallis, XBRL International <hughwallis@xbrl.org>
Contributors:
  Cliff Binstock, Coyote Reporting <cliff.binstock@coyotereporting.com>
  Paul Bull, Morgan Stanley <paul.bull@morganstanley.com>
  Mark Goodhand, Decisionsoft <mrg@decisionsoft.com>
  Masatomo Goto, Fujitsu <mg@jp.fujitsu.com>
  Walter Hamscher, Standard Advantage / Consultant to PricewaterhouseCoopers LLP <walter@hamscher.com>
  Ignacio Hernández-Ros, Reporting Estandar S.L. <ignacio@hernandez-ros.com>
  Roland Hommes, Rhocon / Consultant to Netherlands Tax and Customs Administration <roland@rhocon.nl>
  Andy Harris, UBMatrix <andy.harris@ubmatrix.com>
  Pablo Navarro Salvador, Atos Origin sae <pablo.navarro@atosorigin.com>
  Michele Romanelli, Banca d'Italia <michele.romanelli@bancaditalia.it>
  Chris Simmons, DecisionSoft <cps@decisionsoft.com>
  Masaru Uchida, Fujitsu <m-uchida@jp.fujitsu.com>
  Hitoshi Okumura, Fujitsu <okmr@jp.fujitsu.com>
  Takahide Muramoto, Fujitsu <taka.muramoto@jp.fujitsu.com>

## Status

Circulation of this Candidate Recommendation is unrestricted. This document is normative. Other documents may supersede this document. Recipients are invited to submit comments to formula-feedback@xbrl.org, and to submit notification of any relevant patent rights of which they are aware and to provide supporting documentation.

## Abstract

This specification is an extension to extension to the XBRL Variables Specification [VARIABLES]. It defines syntax for filters that condition upon matching the value of an aspect of a fact to the same aspect of other facts.

# 1 Introduction

This specification is an extension to the XBRL Variables Specification [VARIABLES]. It defines XML syntax [XML] syntax for filters that matching the value of an aspect of a fact to the same aspect of another fact.

A matched fact is the fact with the aspect that is being matched against.

Matched facts are accessed via references to fact variables that have evaluated to them.

The matched variable is the variable that has evaluated to the matched fact.

## 1.1 Background

This specification is a member of a suite of similar specifications that define specific types of criteria that can be used to select facts from XBRL instances. It enhances the fact selection capabilities of the XBRL Variables Specification [VARIABLES].

## 1.2 Relationship to other work

This specification depends upon the XBRL Specification [XBRL 2.1], the XBRL Variables Specification [VARIABLES]. In the event of any conflicts between this specification and the specifications upon which it depends, this specification does not prevail.

## 1.3 Language independence

The official language of XBRL International's own work products is English and the preferred spelling convention is UK English.

## 1.4 Terminology

This specification is consistent with the definitions of any of the terms defined in specifications that it depends on.

## 1.5 Document conventions (non-normative)

Documentation conventions follow those set out in the XBRL Variables Specification [VARIABLES].

## 1.6 Namespaces and namespace prefixes

Namespace prefixes [XML NAMES] will be used for elements and attributes in the form `ns:name` where `ns` is the namespace prefix and `name` is the local name. Throughout this specification, the mappings from namespace prefixes to actual namespaces is consistent with Table 1.

The prefix column in Table 1 is non normative. The namespace URI column is normative.

Table 1: Namespaces and namespace prefixes

Prefix | Namespace URI
--- | ---
`mf` | `http://xbrl.org/2008/filter/match`
`xbrlmfe` | `http://xbrl.org/2008/filter/match/error`
`eg` | `http://example.com/`
`fn` | `http://www.w3.org/2005/xpath-functions`
`link` | `http://www.xbrl.org/2003/linkbase`
`xbrli` | `http://www.xbrl.org/2003/instance`
`xfi` | `http://www.xbrl.org/2005/function/instance`
`xbrldi` | `http://xbrl.org/2006/xbrldi`
`xbrldt` | `http://xbrl.org/2005/xbrldt`
`xl` | `http://www.xbrl.org/2003/XLink`
`xlink` | `http://www.w3.org/1999/xlink`
`xs` | `http://www.w3.org/2001/XMLSchema`
`xsi` | `http://www.w3.org/2001/XMLSchema-instance`
`gen` | `http://xbrl.org/2008/generic`
`variable` | `http://xbrl.org/2008/variable`
`iso4217` | `http://www.xbrl.org/2003/iso4217`

## 1.7 XPath usage

XPath usage is identical to that in the XBRL Variables Specification [VARIABLES].

# 2 Syntax

This specification only provides a textual declaration of syntax constraints when those constraints are not expressed by the normative schema supplied with this specification.

Explanations of elements and attributes are only supplied when explanations are not already provided in other specifications.

Unless explicitly stated otherwise, a reference to a specific element MUST be read as a reference to that element or to any element in its substitution group.

The XPath expressions implied by each kind of matching filter is: obtained by modifying the aspect test for the aspect that can be covered by the filter. The necessary modifications involve replacing the variable reference `$a` with a reference to the fact being filters and by replacing the variable reference `$b` with a reference to the variable whose QName is provided by the `@variable` attribute on the concept matching filter.

Example 1: Implied XPath expressions for match filters

A match filter that can cover the concept aspect implies the XPath expression:

`(namespace-uri(.) eq namespace-uri($#variable)) and (local-name(.) eq local-name($#variable))`

## 2.1 Concept matching filter

A concept matching filter is declared by a `<mf:matchConcept>` element.

The syntax for the `<mf:matchConcept>` element is defined by the normative schema supplied with this specification.

The concept matching filter can be used to select facts that report values for the same concept.

This filter can cover the concept aspect.

## 2.2 Location matching filter

A location matching filter is declared by a `<mf:matchLocation>` element.

The syntax for the `<mf:matchLocation>` element is defined by the normative schema supplied with this specification.

The location matching filter can be used to select facts that have the same parent element.

This filter can cover the location aspect.

## 2.3 Unit matching filter

A unit matching filter is declared by a `<mf:matchUnit>` element.

The syntax for the `<mf:matchUnit>` element is defined by the normative schema supplied with this specification.

The unit matching filter can be used to select facts that have the same unit.

This filter can cover the unit aspect.

## 2.4 Entity-identifier matching filter

A entity-identifier matching filter is declared by a `<mf:matchEntityIdentifier>` element.

The syntax for the `<mf:matchEntityIdentifier>` element is defined by the normative schema supplied with this specification.

The entity-identifier matching filter can be used to select facts with the same entity identifier.

This filter can cover the entity-identifier aspect.

## 2.5 Period matching filter

A period matching filter is declared by a `<mf:matchPeriod>` element.

The syntax for the `<mf:matchPeriod>` element is defined by the normative schema supplied with this specification.

The period matching filter can be used to select facts that have the same period.

This filter can cover the period aspect.

## 2.6 Complete-segment matching filter

A complete-segment matching filter is declared by a `<mf:matchSegment>` element.

The syntax for the `<mf:matchSegment>` element is defined by the normative schema supplied with this specification.

The complete-segment matching filter can be used to select facts that have the same segment, where the content of the segment is not interpreted based on the XBRL Dimensions Specification [DIMENSIONS].

This filter can cover the complete-segment aspect.

## 2.7 Non-XDT-segment matching filter

A non-XDT segment matching filter is declared by a `<mf:matchNonXDTSegment>` element.

The syntax for the `<mf:matchNonXDTSegment>` element is defined by the normative schema supplied with this specification.

The non-XDT segment matching filter can be used to select facts that have the same segment, after excluding any XBRL Dimensions Specification [DIMENSIONS] content from the comparison.

This filter can cover the non-XDT segment aspect.

## 2.8 Segment-dimension matching filter

A segment-dimension matching filter is declared by a `<mf:matchSegmentDimension>` element.

The syntax for the `<mf:matchSegmentDimension>` element is defined by the normative schema supplied with this specification.

The segment-dimension matching filter can be used to select facts that have the same value for a specified XBRL Dimension [DIMENSIONS] in their segment.

This filter can cover a segment-dimension aspect.

The QName of the dimension in the XPath expression implied by a segment-dimension matching filter is given by the `@dimension` attribute on the segment-dimension matching filter.

## 2.9 Complete-scenario matching filter

A complete-scenario matching filter is declared by a `<mf:matchScenario>` element.

The syntax for the `<mf:matchScenario>` element is defined by the normative schema supplied with this specification.

The complete-scenario matching filter can be used to select facts that have the same scenario, where the content of the scenario is not interpreted based on the XBRL Dimensions Specification [DIMENSIONS].

This filter can cover the complete scenario aspect.

## 2.10 Non-XDT-scenario matching filter

A non-XDT scenario matching filter is declared by a `<mf:matchNonXDTScenario>` element.

The syntax for the `<mf:matchNonXDTScenario>` element is defined by the normative schema supplied with this specification.

The non-XDT scenario matching filter can be used to select facts that have the same scenario, after excluding any XBRL Dimensions Specification [DIMENSIONS] content from the comparison.

This filter can cover the non-XDT scenario aspect.

## 2.11 Scenario-dimension matching filter

A scenario-dimension matching filter is declared by a `<mf:matchScenarioDimension>` element.

The syntax for the `<mf:matchScenarioDimension>` element is defined by the normative schema supplied with this specification.

The scenario-dimension matching filter can be used to select facts that have the same value for a specified XBRL Dimension [DIMENSIONS] in their scenario.

This filter can cover a scenario dimension aspect.

The QName of the dimension in the XPath expression implied by a scenario-dimension matching filter is given by the `@dimension` attribute on the scenario-dimension matching filter.

# Appendix A Normative schema

The following is the XML schema provided as part of this specification. This is normative. Non-normative versions (which should be identical to these except for appropriate comments indicating their non-normative status) are also provided as separate files for convenience of users of the specification.

NOTE: (non-normative) Following the schema maintenance policy of XBRL International, it is the intent (but is not guaranteed) that the location of non-normative versions of these schemas on the web will be as follows:

1. While any schema is the most current RECOMMENDED version and until it is superseded by any additional errata corrections a non-normative version will reside on the web in the directory `http://www.xbrl.org/2008/` - during the drafting process for this specification this directory should contain a copy of the most recent published version of the schema at http://www.xbrl.org/2008/match-filter.xsd.
2. A non-normative version of each schema as corrected by any update to the RECOMMENDATION will be archived in perpetuity on the web in a directory that will contain a unique identification indicating the date of the update.

<schema xmlns:mf="http://xbrl.org/2008/filter/match" xmlns:variable="http://xbrl.org/2008/variable" xmlns="http://www.w3.org/2001/XMLSchema" targetNamespace="http://xbrl.org/2008/filter/match" elementFormDefault="qualified">
<import namespace="http://www.xbrl.org/2003/XLink" schemaLocation="http://www.xbrl.org/2003/xl-2003-12-31.xsd"/>
<import namespace="http://xbrl.org/2008/variable" schemaLocation="variable.xsd"/>
<complexType name="match.model" mixed="true">
<complexContent mixed="true">
<extension base="variable:resource.type">
<attribute name="variable" type="QName" use="required"/>
</extension>
</complexContent>
</complexType>
<complexType name="dimension.match.model" mixed="true">
<complexContent mixed="true">
<extension base="mf:match.model">
<attribute name="dimension" type="QName" use="required"/>
</extension>
</complexContent>
</complexType>
<element id="xml-match-concept-filter" name="matchConcept" type="mf:match.model" substitutionGroup="variable:filter"/>
<element id="xml-match-location-filter" name="matchLocation" type="mf:match.model" substitutionGroup="variable:filter"/>
<element id="xml-match-unit-filter" name="matchUnit" type="mf:match.model" substitutionGroup="variable:filter"/>
<element id="xml-match-entity-identifier-filter" name="matchEntityIdentifier" type="mf:match.model" substitutionGroup="variable:filter"/>
<element id="xml-match-period-filter" name="matchPeriod" type="mf:match.model" substitutionGroup="variable:filter"/>
<element id="xml-match-complete-segment-filter" name="matchSegment" type="mf:match.model" substitutionGroup="variable:filter"/>
<element id="xml-match-complete-scenario-filter" name="matchScenario" type="mf:match.model" substitutionGroup="variable:filter"/>
<element id="xml-match-nonxdt-segment-filter" name="matchNonXDTSegment" type="mf:match.model" substitutionGroup="variable:filter"/>
<element id="xml-match-nonxdt-scenario-filter" name="matchNonXDTScenario" type="mf:match.model" substitutionGroup="variable:filter"/>
<element id="xml-match-segment-dimension-filter" name="matchSegmentDimension" type="mf:dimension.match.model" substitutionGroup="variable:filter"/>
<element id="xml-match-scenario-dimension-filter" name="matchScenarioDimension" type="mf:dimension.match.model" substitutionGroup="variable:filter"/>
</schema>

# Appendix B References

DIMENSIONS
  XBRL International Inc.. "XBRL Dimensions 1.0"
  Ignacio Hernández-Ros, and Hugh Wallis.
  (See http://www.xbrl.org/Specification/XDT-REC-2006-09-18.htm)
VARIABLES
  XBRL International Inc.. "XBRL Variables 1.0, Public Working Draft"
  Phillip Engel, Herm Fischer, Victor Morilla, Jim Richards, Geoff Shuetrim, David vun Kannon, and Hugh Wallis.
  (See ../../variables/CR-2008-03-28/variables-CR-2008-03-28.html)
XBRL 2.1
  XBRL International Inc.. "Extensible Business Reporting Language (XBRL) 2.1"
  Phillip Engel, Walter Hamscher, Geoff Shuetrim, David vun Kannon, and Hugh Wallis.
  (See http://www.xbrl.org/Specification/XBRL-RECOMMENDATION-2003-12-31+Corrected-Errata-2006-12-18.htm)
XML
  W3C (World Wide Web Consortium). "Extensible Markup Language (XML) 1.0 (Fourth Edition)"
  Tim Bray, Jean Paoli, C. M. Sperberg-McQueen, Eve Maler, and François Yergeau.
  (See http://www.w3.org/TR/REC-xml/)
XML NAMES
  W3C (World Wide Web Consortium). "Namespaces in XML 1.0 (Second Edition)"
  Tim Bray, Dave Hollander, Andrew Layman, and Richard Tobin.
  (See http://www.w3.org/TR/REC-xml-names/)
XML SCHEMA STRUCTURES
  W3C (World Wide Web Consortium). "XML Schema Part 1: Structures Second Edition"
  Henry S. Thompson, David Beech, Murray Maloney, and Noah Mendelsohn.
  (See http://www.w3.org/TR/xmlschema-1/)

# Appendix C Intellectual property status (non-normative)

This document and translations of it may be copied and furnished to others, and derivative works that comment on or otherwise explain it or assist in its implementation may be prepared, copied, published and distributed, in whole or in part, without restriction of any kind, provided that the above copyright notice and this paragraph are included on all such copies and derivative works. However, this document itself may not be modified in any way, such as by removing the copyright notice or references to XBRL International or XBRL organizations, except as required to translate it into languages other than English. Members of XBRL International agree to grant certain licenses under the XBRL International Intellectual Property Policy (www.xbrl.org/legal).

This document and the information contained herein is provided on an "AS IS" basis and XBRL INTERNATIONAL DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO ANY WARRANTY THAT THE USE OF THE INFORMATION HEREIN WILL NOT INFRINGE ANY RIGHTS OR ANY IMPLIED WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE.

The attention of users of this document is directed to the possibility that compliance with or adoption of XBRL International specifications may require use of an invention covered by patent rights. XBRL International shall not be responsible for identifying patents for which a license may be required by any XBRL International specification, or for conducting legal inquiries into the legal validity or scope of those patents that are brought to its attention. XBRL International specifications are prospective and advisory only. Prospective users are responsible for protecting themselves against liability for infringement of patents. XBRL International takes no position regarding the validity or scope of any intellectual property or other rights that might be claimed to pertain to the implementation or use of the technology described in this document or the extent to which any license under such rights might or might not be available; neither does it represent that it has made any effort to identify any such rights. Members of XBRL International agree to grant certain licenses under the XBRL International Intellectual Property Policy (www.xbrl.org/legal).

# Appendix D Acknowledgements (non-normative)

This document could not have been written without the contributions of many people including the participants in the Formula Working Group.

# Appendix E Document history (non-normative)

Date | Author | Details
--- | --- | ---
07 November 2007 | Geoff Shuetrim | First internal working draft created, drawing on the filters defined in the second public working draft to support implicit filtering.
19 November 2007 | Geoff Shuetrim | Added in the missing unit matching filter to support the specification of implicit filtering.
26 November 2007 | Jim Richards | Added reference for Dimensions Specification. Made some chnages to some definitions so that the concept being defined was at the beginning of the definition. Finally, fixed some minor grammatical errors.
27 November 2007 | Geoff Shuetrim | Changed the definitions of the implied XPath expressions to leverage the new aspect test definitions in the Variables Specification [VARIABLES].
31 January 2008 | Geoff Shuetrim | Standardised the format of the hyperlinks to the normative schema. Made the match.model and dimension.match.model data types have mixed content as suggested by Masatomo Goto.
01 February 2008 | Geoff Shuetrim | Fixed the implied XPath expression for the match filter covering the concept aspect as suggested by Masatomo Goto. The arguments to the functions were not copied correctly from a previously defined match filter.
13 March 2008 | Geoff Shuetrim | Changed period to unit in the explanation of the unit matching filter as suggested by CompSci Resources.

# Appendix F Errata corrections in this document

This appendix contains a list of the errata that have been incorporated into this document. This represents all those errata corrections that have been approved by the XBRL International Formula Working Group up to and including 28 March 2008. Hyperlinks to relevant e-mail threads may only be followed by those who have access to the relevant mailing lists. Access to internal XBRL mailing lists is restricted to members of XBRL International Inc.

No errata have been incorporated into this document.